This document summarizes the key files and templates used in WordPress themes. It explains that the minimum requirements are index.php and style.css. However, common additional files include header.php, footer.php, functions.php. It then describes the template hierarchy and which specific files are used for different pages and content types like posts, pages, categories, tags, author pages and more. It provides examples of template file names and explains the order that WordPress checks for them. It also includes brief descriptions of common theme files like style.css and functions.php.